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| Russian | English |
| иностранная валюта | foreign currency unit (A currency unit of a country/region that is not the functional currency unit of the primary legal entity) |
| переоценка в иностранной валюте | foreign currency revaluation (A procedure for recording revalued assets and liabilities that account for differences in exchange rates between an original transaction currency unit and accounting currency unit conversion and a period end transaction currency and accounting currency conversion) |
| пересчёт в иностранную валюту | foreign currency translation (A procedure for recording revalued functional currency account balances when restating account balances in a reporting currency) |
| преобразование иностранной валюты | foreign currency translation (The process of restating foreign currency accounts of subsidiaries into equivalent currency (usually the reporting currency of the parent company), in order to prepare consolidated financial statements in the native currency of the parent company) |